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Topic · Management Information Systems

Accounting and Organizational Management

Accounting and Organizational Management is a research topic within Management Information Systems. Science Explorer counts 25k research works in it since 1950. 10.5% of them reached the world's top 10% most cited for their field and year.

This cluster of papers focuses on the design, implementation, and impact of management control systems, with an emphasis on performance measurement, strategic management, balanced scorecards, and accounting change within organizational contexts. It explores the implications of performance measurement systems in various settings, including inter-organizational relationships, incentive measures, and the broader research directions for management control systems.

  • Management Control Systems
  • Performance Measurement
  • Strategic Management
  • Balanced Scorecard
  • Organizational Context
  • Accounting Change
  • Performance Implications
  • Inter-organizational Relationships
  • Incentive Measures
  • Research Directions
Research works
25k
fractional, since 1950
In the world top 10%
2.7k
per year above
Top-10% rate
10.5%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
-11%
the tick is no change
Largest producer
Indonesia
22% of the 10 largest, 2022-now
Accounting and Organizational Management

Which countries lead Accounting and Organizational Management research?

By volume, Indonesia and the United States publish the most (436 and 408 works in 2022-now).

By volume, 2022-now

  1. 1 Indonesia 436 works
  2. 2 United States 408 works
  3. 3 France 167 works
  4. 4 United Kingdom 165 works
  5. 5 China 159 works
  6. 6 Morocco 143 works
  7. 7 Italy 130 works
  8. 8 Brazil 126 works
  9. 9 Australia 120 works
  10. 10 India 109 works

How concentrated that is

The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.

Indonesia: 22.2%United States: 20.8%France: 8.5%United Kingdom: 8.4%6 others listed: 40.1%22%largest
Indonesia436 · 22.2%United States408 · 20.8%France167 · 8.5%United Kingdom165 · 8.4%6 others listed787 · 40.1%

Shares of the rows listed above, not of the whole node.

Which institutions lead Accounting and Organizational Management research?

By volume in 2022-now, Université Ibn-Tofail publishes the most Accounting and Organizational Management research, followed by Islamic Azad University, Tehran and Centre National de la Recherche Scientifique.

By volume, 2022-now

  1. 1 Université Ibn-TofailMorocco 30 works
  2. 2 Islamic Azad University, TehranIran 28 works
  3. 3 Centre National de la Recherche ScientifiqueFrance 23 works
  4. 4 Sidi Mohamed Ben Abdellah UniversityMorocco 18 works
  5. 5 University of Labor and Social AffairsVietnam 15 works
  6. 6 University of Hassan II CasablancaMorocco 14 works
  7. 7 Copenhagen Business SchoolDenmark 14 works
  8. 8 Universidade de São PauloBrazil 13 works
  9. 9 Universiti Teknologi MARAMalaysia 13 works
  10. 10 Sriwijaya UniversityIndonesia 12 works

Who are the leading researchers in Accounting and Organizational Management?

The most-cited researchers publishing on Accounting and Organizational Management include Michael C. Jensen, David F. Larcker and Herbert A. Simon.

  1. 1 Michael C. Jensen United States 203k citations
  2. 2 David F. Larcker United States 197k citations
  3. 3 Herbert A. Simon United States 179k citations
  4. 4 Kathleen M. Eisenhardt United States 169k citations
  5. 5 Philip M. Podsakoff United States 164k citations
  6. 6 Jay Bryan Barney United States 152k citations
  7. 7 Johan Gunnar Eriksson Finland 149k citations

Ranked by citations received across their whole record, among researchers with at least three works on this topic.

What are the most cited papers in Accounting and Organizational Management?

The most cited paper in Accounting and Organizational Management is "The balanced scorecard: Translating strategy into action" (D. P. Norton, 1997), with 8,266 citations. Next come "Positive Accounting Theory" (5,935) and "Administrative Behavior: A Study of Decision-Making Processes in Administrative Organization." (4,861).

Most cited papers
#PaperReleasedCitations
1 The balanced scorecard: Translating strategy into action D. P. Norton · Long Range Planning Jun 1997 8,266
2 Positive Accounting Theory Ross L. Watts, Jerold L. Zimmerman · Andalas University Repository (Andalas University) 11 Sep 1985 5,935
3 Administrative Behavior: A Study of Decision-Making Processes in Administrative Organization. M. Craig Brown, Herbert A. Simon · Contemporary Sociology A Journal of Reviews Sep 1978 4,861
4 Administrative Science Quarterly Robert D. Miewald · The American Review of Public Administration Apr 1981 3,794
5 Introduction Craig Michael Deegan · Accounting Auditing & Accountability Journal Aug 2002 3,784
All 99 most cited papers, with filters and sorting

Where is Accounting and Organizational Management research done?

The largest centres of Accounting and Organizational Management research in 2022-now are Jakarta (Indonesia), Ho Chi Minh City (Vietnam), Bandung (Indonesia) and Surabaya (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Kenitra and Fes.

Largest cities, 2022-now

  1. 1 JakartaIndonesia 46 works
  2. 2 Ho Chi Minh CityVietnam 44 works
  3. 3 BandungIndonesia 41 works
  4. 4 SurabayaIndonesia 36 works
  5. 5 ParisFrance 35 works
  6. 6 MakassarIndonesia 33 works
  7. 7 LondonUnited Kingdom 31 works
  8. 8 KenitraMorocco 30 works
  9. 9 TehranIran 30 works
  10. 10 MelbourneAustralia 30 works

Where it is the local speciality

  1. KenitraMA · 30.4 works40×
  2. FesMA · 20.5 works15×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Accounting and Organizational Management than the world average.

See Accounting and Organizational Management on the map

Where is the best place to study Accounting and Organizational Management?

Among universities, judged by research, Université Ibn-Tofail, Macquarie University and Copenhagen Business School score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

0%20%40%mean 18.55%fractional works in this field (log) →share of work in the world top 10% →Macquarie UniversityCopenhagen Business …University of MinhoUniversité Ibn-Tofail
above the meannear itbelow it

One dot per university in the first ten of the table below, at the default weights. The upper left is the interesting corner: small places doing unusually strong work.

Excellenceshare of its work in the world top 10%, 2022-now and all time averaged
40%
Specialisationhow much of its work is in this field, counted up to 10× the world share
10%
Sizeits output in this field, on a log scale
30%
Growthoutput growth, counted from -20% to +20%
10%
Internationalshare of its work with a co-author abroad
10%
Each slider sets a weight; the share it gets of the score is beside it.
#UniversityScoreTop 10%SpecialisationWorksGrowth
1Université Ibn-TofailMorocco 63.99.3%46.5×30 +31.9%
2Macquarie UniversityAustralia 63.126.4%8.9×11 -32.3%
3Copenhagen Business SchoolDenmark 61.126.2%26.4×14 -18.2%
4University of MinhoPortugal 56.517.6%8.7×10 +54.6%
5York UniversityCanada 54.919.7%7.3×9 +64.5%
6Tampere UniversityFinland 54.325.2%8.2×8 -12.4%
7RMIT UniversityAustralia 50.615.5%8.2×10 -42.4%
8Aarhus UniversityDenmark 48.831.4%3.0×8 -45.9%
9University of Economics Ho Chi Minh CityVietnam 48.110.9%39.7×10 +21.2%
10Sidi Mohamed Ben Abdellah UniversityMorocco 45.03.3%19.7×18 +141.9%

Universities only. The score blends excellence (40%), size (30%), specialisation (10%), growth (10%), international reach (10%), 2022-now; growth compares 2018-21 with 2022-25 and counts up to +20%, since a jump from a small base is mostly noise.

Every institution in Accounting and Organizational Management, country by country

Is Accounting and Organizational Management research growing?

Output in 2022-2025 was 11% lower than in 2018-2021, peaking in 2018.

still counting19801990200020102020
grewheldshrank

The same series as a ribbon: one cell per year, darker for more. The line above answers how much; this answers when.

Its share of all research

Growing output can still be a shrinking share: all of science grows. This is Accounting and Organizational Management as a percentage of every work published that year, 0.016% in 2024.

still counting0.020%0.040%Accounting and Organizational Management0.015% in 202519801990200020102020

Fractional works of Accounting and Organizational Management over all fractional works that year. How the balance of science has shifted.

How much of it reaches the world top 10%

Year by year.

still counting5%10%15%Accounting and Organizational Management11.3% in 2025200020102020

Of each year's works in it, the share that reached the world's 10% most cited for their field and year. A field is the world for its own topics, so there is no other line to hold it against.

Which topics inside it are moving

Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.

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